Taxation of Business Structures
Learn how to plan tax structures for taxpayers over short and long-term periods. You’ll come to understand different business entities and how each is taxed, plus the pros and cons of each in the planning process.
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Times Higher Education Ranking 2022
At the completion of this subject students will be able to:
- construct arguments in determining the appropriate business structure for a particular business
- apply relevant legislation to practical and theoretical situations
- demonstrate the application of Employee benefits and various financing methods
- explain legal and taxation implications of winding up a business.
- Introduction of Entities
- Small Business Concessions
- Sole Traders
- Diverting Income
- Financing a Business
- Employer Costs
You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:
Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)
No additional requirements
This subject was previously known as Tax Structures.
This subject is designed to develop a basic understanding of different business entities, how each is taxed and the advantages and disadvantages of each entity as a planning vehicle. The subject focuses on students becoming able to plan tax structures that will benefit the taxpayer in both the short term and long term periods.
Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.
Find out more about the Academic Integrity module.
- Project (40%)
- Presentation (30%)
- Essay (30%)
Current study term: 29 May 22 to 28 Aug 22
Australian Taxation (2021)